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According to Empire, the movie is about a man who walks around with a beaver puppet on his hand, treating it like it is real.
No director is confirmed for the Anonymous Content production. The script is written by Kyle Killen.
Carell, who is still shooting NBC's The Office: An American Workplace, is also scheduled to appear in Get Smart 2 and period comedy Brigadier Gerard.
More: Steve Carell, Movies
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